Question 57:

I have a query regarding export of goods as under :
I have LUT but I want to export goods charging IGST on goods being exported, the reason being I have heard that refund of IGST is automatically released by the GST Deptt. without interference of the jurisdictional officer in case IGST is being charged.
i) Am I correct on this notion ?
ii) Secondly, is there any issue charging IGST even if I have LUT ?

Answer 

 Yes , As per Section 16 of IGST Act, 2017, you may export any service under LUT without payment of IGST or can export the service on payment of IGST and claim refund of IGST paid on completion of export.

Thus, as per above provision you are also have option for export on payment of IGST even if you filled LUT.

Further, Rule 96 of CGST Rules, 2017 are important in claiming refunds of IGST paid on goods exported out of India. Shipping Bill or the Bills of Export filed by the exporter will be deemed as an application for refund of Integrated Tax paid on the goods exported out of India.
However, according to sub-rule (1), the said application will be treated as filed subject to the following two conditions;
(i) Export manifest or export report is duly filed by the person in-charge of the conveyance carrying the export goods. Such report should contain number and date of Shipping Bills or Bills of export for which refund is claimed.
(ii) The exporter has duly furnished valid GSTR-3 return, at present GSTR-3B return.
It is pertinent to mention here that unless the above mentioned formalities are completed, the applicant will not be able to claim refund of integrated tax paid on exported goods.
According to sub-rule (2), details of relevant export invoice(s) in respect of export of goods contained in GSTR-1 of the applicant will be transmitted electronically by the Common Portal to the system designated by the Customs which in turn will electronically transmit to the Common Portal a confirmation that goods relating the export invoices have been duly exported out of India.
According to sub-rule (3), upon receipt of information regarding furnishing of valid GSTR-3 or GSTR-3B return from the Common Portal, the system designated by Customs will start processing the claim of refund and the amount equal to the IGST paid relating the Shipping Bills or Bills of Export will be electronically credited to the bank account provided by the applicant in his registration particulars or any other account intimated by the applicant to the Customs authorities. (reply dt. 05/10/2018)